Accounting theory and practice / M. W. E. Glautier, B. Underdown

Contents;

Part 1: A theoretical framework
1. Scope of accounting
2. Accounting as an information system
3. The role of accounting theory

Part 2: Financial accounting - the historical cost approach
Section 1: Financial accounting practice
4. Financial accounting conventions
5. Financial accounting standards
6. The generation of financial accounting data
7. Data processing and double-entry bookkeeping

Section 2: Periodic measurement
8. Double-entry bookkeeping and periodic measurement
9. Losses in asset values and periodic measurement
10. Preparing a profit and loss account and a balance sheet
11. Reporting recorded assets and liabilities

Section 3: The application of financial accounting method to corporate enterprises
12. Financial accounting information for corporate enterprises
13. Funds and cash flow statements
14. Interpreting and comparing financial reports
15. Financial accounting for groups of companies
16. Understanding consolidated financial statements

Part 3: Financial reporting - alternative valuation approaches
17. Capital, value, income
18. Accounting and economic concepts of income and value
19. Current purchasing power accounting
20. Current value accounting
21. Current cost accounting

Part 4: Financial reporting - extending the disclosure of information
22. Evaluation of current financial reporting practice
23. Reporting to investors
24. Reporting to employees
25. Social responsibility accounting

Part 5: Planning and control
Section 1: A framework for planning and control
26. The meaning of planning and control
27. The cost accounting framework

Section 2: Planning
28. Long-range planning
29. Planning capital expenditure

includes Index

D88- 6746